Access training

The only persons/entities qualified to exercise the auditing profession are natural persons or companies who meet the requirements set out in articles 33 - 37 of the Audit Act Regulations, in the implementation of article 8 of the revised text of Audit Act 12/2010 and are included in the Official Register of Account Auditors (ROAC) of the Accountancy and Account Auditing Institute (ICAC, an autonomous administrative body that reports to the Ministry of Economy and Competitiveness).